众所周知,现代公司治理结构是在企业组织从独资形态、合伙形态演变到现代公众公司制度后,才日益凸现的重要论题。这一论题发生的背景是现代公司产权制度和治权制度的两次分离,即:第一,公司出资人拥有的股权和法人所有权的分离;第二,抽象的公司法人所有权与具体的经理人经营权的分离。正是在两次两权分离的基础上,才引发了必须制约内部人控制和保护中小股东权益的公司治理问题。企业组织之所以能演变到公司形态,其本质在于盈利性的经济组织借鉴了起源于中世纪欧洲的寺庙法人制度,企业出资人为实现社会集资,扩大私人经济控制力,使其与社会化大生产的规模要求相适应,并使出资人彻底摆脱在经济和法律上承担无限责任的羁绊,最终使企业组织披上了宗教法人的外衣,奠定了现代公司制度的法律基石,然而,法人在宗教上 As we all know, the modern corporate governance structure is an important topic that emerges only day after day when business organizations evolve from wholly-owned forms and partnership forms to modern public company systems. The background of this thesis is the separation of the ownership system and the system of the power of the modern company, namely, firstly, the separation of ownership owned by the company's investors from the ownership of the legal person; secondly, the abstract corporate ownership of the corporation and the specific manager Separation of management rights. It is on the basis of the separation of the two rights that the issue of corporate governance, which must restrict the control and protection of the rights and interests of the minority shareholders, must be triggered. The essence of corporate organization evolved into corporate form is that profit-oriented economic organizations draw lessons from the temple legal system originated in the Middle Ages in Europe. In order to realize social fund-raising and expand private-economy control, Scale requirements and to allow the funders to get rid of the fetters of unlimited liability both economically and legally, eventually putting business organizations in the cloaks of religious legal persons and laying down the legal cornerstone of the modern corporate system. However, the corporations are religiously